Goetze (India) Ltd. v. CIT

284 ITR 323Supreme Court of India2006#13 most cited

What is Goetze (India) Ltd. v. CIT authority for?

An assessee cannot raise a new claim or a claim not made in the original or revised return of income for the first time directly before the Assessing Officer during assessment proceedings.

1,842

judgments rely on this decision, according to BharatTax’s citation analysis of 367,368 Indian tax judgments — from 2008 to 2026.

Also referred to as

Goetze (India) Ltd v CIT · new claim by assessee · additional ground · revised return of income · section 139(5) · Assessing Officer powers · CIT(A) powers · ITAT powers · assessment proceedings · fresh claim · 284 ITR 323

Also reported as

157 Taxmann 1204 CTR 182157 Taxmann.com 1

Sections most often in play

Section 143(3)Section 14ASection 115JBSection 37(1)Section 147Section 153ASection 143(1)Section 250

Issues it is cited on

section 139(5)book profitssection 115jrevenue expendituresection 115jbcapital expendituredisallowance under section 14asection 32section 254section 37(1)transfer pricing adjustmentliable to tax

Judgments citing Goetze (India) Ltd. v. CIT

Deputy Commissioner of Income Tax, Central Circle-8(1), Mumbai vs. Raymond Ltd, Mumbai

In the result, appeal filed by the Revenue is dismissed

ITA 4072/MUM/2018[2010-11]Status: DisposedITAT Mumbai28 Dec 2022AY 2010-11

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Madhur Agrawal &For Respondent: Shri T. Shankar
Section 143(3)Section 14ASection 23Section 40A(2)(b)

…capital loss of Rs. 6,89,82,716/- in respect of Units of US64 whereas the same was not claimed by the asssessee in its return of income because of which this loss was disallowed by the A.O. by following the apex court judgment in the case of Goetze India Ltd (284 ITR 323) wherein it has been held that any claim has to be made in the return of income." 4. We shall deal with the above issues ground wise. M/s. Raymond Limited Ground No. 1: "On the facts and circumstances of the case and in law Learned CITA) has erred in holding that no additions/ disallowances can be made in an order passed u/s. 143(3) r.w.s. 153A…

Deputy Commissioner of Income Tax, Central Circle-8(1), Mumbai vs. Raymond Ltd, Mumbai

In the result, appeal filed by the Revenue is dismissed

ITA 202/MUM/2018[2009-10]Status: DisposedITAT Mumbai28 Dec 2022AY 2009-10

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Madhur Agrawal &For Respondent: Shri T. Shankar
Section 143(3)Section 14ASection 23Section 40A(2)(b)

…capital loss of Rs. 6,89,82,716/- in respect of Units of US64 whereas the same was not claimed by the asssessee in its return of income because of which this loss was disallowed by the A.O. by following the apex court judgment in the case of Goetze India Ltd (284 ITR 323) wherein it has been held that any claim has to be made in the return of income." 4. We shall deal with the above issues ground wise. M/s. Raymond Limited Ground No. 1: "On the facts and circumstances of the case and in law Learned CITA) has erred in holding that no additions/ disallowances can be made in an order passed u/s. 143(3) r.w.s. 153A…

Greenlam Industries Limited, Tinsukia vs. Assistant Commissioner of Income Tax, Circle-Tinsukia, Tinsukia

In the result, appeal filed by the assessee is allowed as per the terms indicated above

ITA 402/GTY/2019[2015-16]Status: DisposedITAT Guwahati19 Dec 2022AY 2015-16

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 115JSection 143(2)Section 143(3)Section 244ASection 25Section 250Section 251(1)(a)Section 31(3)(a)

…आयकर अपीलीय अधिकरण गुवाहाटी 'डीबी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI ‘DB’ BENCH AT KOLKATA [वर्ुअल कोटु] [Virtual Court] श्री राजपाल यादव, उपाध्यक्ष (कोलकाता क्षेत्र) एवं डॉ. मनीष बोरड, लेखा सदस्य के समक्ष Before SRI RAJPAL YADAV, VICE PRESIDENT (KZ) & DR. MANISH BORAD, ACCOUNTANT MEMBER I.T.A. No.: 402/Gau/2019 Assessment Year: 2015-16 Greenlam Industries Limited...................................Appellant [PAN: AAFCG 2966 D] Vs. ACIT, Circle-Tinsukia, Assam…………....................Respondent Appearances by: Sh. Ashok Tulsyan, Adv., appeared on behalf of the Assessee. Sh. N.T. Sherpa,…

Mohammad Akhtar Khan, Durg vs. Income Tax Officer, Ward 2(1), Bhilai

ITA 87/RPR/2019[2013-14]Status: DisposedITAT Raipur13 Dec 2022AY 2013-14

Bench: Hon’Ble Shri Ravish Sood & Shri G. D. Padmahshaliआयकर अपऩलसं. / Ita No. 87/Rpr/2019 निर्धारण वर्ा / Assessment Year : 2013-2014 Mohammad Akhtar Khan Ibrahim Bada, Nr Masjid Titurdih, Raipur, (C.G.) . . . . . . . अपऩलधथी / Appellant बनाम / V/S. Income Tax Officer Ward-2(1), Bhilai (C.G.) . . . . . . .प्रत्यथी / Respondent द्वारा / Appearances Assessee By : Shri R. B. Doshi Revenue By : Shri Gitesh Kumar सपिवधई की तधरऩख / Date Of Conclusive Hearing : 16/11/2022 घोर्णध की तधरऩख / Date Of Pronouncement : 16/11/2022 आदेश / Order Per G. D. Padmahshali, Am; The Assessee By The Present Appeal Challenges The Order Of Commissioner Of Income Tax (Appeals), Raipur [For Short “Cit(A)”] Dt. 26/04/2017 Passed U/S 250 Of The Income-Tax Act, 1961 [For Short “The Act”] Confirming The Order Of Assessment Passed U/S 143(3) By The Income Tax Officer, Ward-2(1) Raipur [For Short “Ao”] For The Assessment Year 2013-14 [For Short “Ay”] 2. The Grounds Raised In The Appeal Memo Are;

For Appellant: Shri R. B. DoshiFor Respondent: Shri Gitesh Kumar
Section 143(1)Section 143(2)Section 143(3)Section 250Section 44ASection 54Section 54F

…ore the Tribunal for admission which Ld. DR opposed the admission submitting that the assessee has not revised its return of income making the aforesaid claim and in view of the decision of the Hon'ble Supreme Court in the case of “Goetz India Ltd., Vs. CIT”, 284 ITR 323, such plea cannot be entertained at the instance of the assessee. ITAT-Raipur Page 7 of 8 Mohammad Akhtar Khan ITA No 87/RPR/2019 AY 2013-14 5. In view of the decision of the Hon'ble Supreme Court in the case of “National Thermal Power Co. Ltd., Vs CIT”, reported in 229 ITR 383, we are mindful to voice that, the appellant is entitled to urge que…

ACIT, Kochi vs. Federal Bank Ltd, Aluva

In the result, appeals of the Assessee and revenue for AY 2008-09 to 2010-

ITA 35/COCH/2020[2010-11]Status: DisposedITAT Cochin12 Dec 2022AY 2010-11

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

For Appellant: Shri Rajesekharan, CA and Shri K.Gopi, CAFor Respondent: Smt. J. M. Jamuna Devi, Sr. DR, Cochin
Section 147Section 14ASection 154

…round that such a claim was not made in the return filed u/s.139 of the Act by relying on the decision of the Hon’ble Supreme Court in case of Goetze ITA Nos. 745 to 747/Coch/2019 ITA Nos. 33 to 35, 272 to 275, 309 to 311/Coch/2020 Page 20 of 28 (India) Ltd. 284 ITR 323 (SC) wherein it was held that the AO cannot entertain any claim by an Assessee without such claim being made in the return of income or a revised return of income. On appeal by the Assessee CIT(A) upheld the action of the AO. 20. Aggrieved by the orders of the CIT(A), the Assessee has filed appeals before the Tribunal on the aforesaid issue for…

ACIT, Kochi vs. Federal Bank Ltd, Aluva

In the result, appeals of the Assessee and revenue for AY 2008-09 to 2010-

ITA 34/COCH/2020[2009-10]Status: DisposedITAT Cochin12 Dec 2022AY 2009-10

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

For Appellant: Shri Rajesekharan, CA and Shri K.Gopi, CAFor Respondent: Smt. J. M. Jamuna Devi, Sr. DR, Cochin
Section 147Section 14ASection 154

…round that such a claim was not made in the return filed u/s.139 of the Act by relying on the decision of the Hon’ble Supreme Court in case of Goetze ITA Nos. 745 to 747/Coch/2019 ITA Nos. 33 to 35, 272 to 275, 309 to 311/Coch/2020 Page 20 of 28 (India) Ltd. 284 ITR 323 (SC) wherein it was held that the AO cannot entertain any claim by an Assessee without such claim being made in the return of income or a revised return of income. On appeal by the Assessee CIT(A) upheld the action of the AO. 20. Aggrieved by the orders of the CIT(A), the Assessee has filed appeals before the Tribunal on the aforesaid issue for…

ACIT, Kochi vs. Federal Bank Ltd, Aluva

In the result, appeals of the Assessee and revenue for AY 2008-09 to 2010-

ITA 33/COCH/2020[2008-09]Status: DisposedITAT Cochin12 Dec 2022AY 2008-09

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

For Appellant: Shri Rajesekharan, CA and Shri K.Gopi, CAFor Respondent: Smt. J. M. Jamuna Devi, Sr. DR, Cochin
Section 147Section 14ASection 154

…round that such a claim was not made in the return filed u/s.139 of the Act by relying on the decision of the Hon’ble Supreme Court in case of Goetze ITA Nos. 745 to 747/Coch/2019 ITA Nos. 33 to 35, 272 to 275, 309 to 311/Coch/2020 Page 20 of 28 (India) Ltd. 284 ITR 323 (SC) wherein it was held that the AO cannot entertain any claim by an Assessee without such claim being made in the return of income or a revised return of income. On appeal by the Assessee CIT(A) upheld the action of the AO. 20. Aggrieved by the orders of the CIT(A), the Assessee has filed appeals before the Tribunal on the aforesaid issue for…

The ACIT, Kochi vs. M/S.Federal Bank Ltd, Kochi

In the result, appeals of the Assessee and revenue for AY 2008-09 to 2010-

ITA 311/COCH/2020[2014-15]Status: DisposedITAT Cochin12 Dec 2022AY 2014-15

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

For Appellant: Shri Rajesekharan, CA and Shri K.Gopi, CAFor Respondent: Smt. J. M. Jamuna Devi, Sr. DR, Cochin
Section 147Section 14ASection 154

…round that such a claim was not made in the return filed u/s.139 of the Act by relying on the decision of the Hon’ble Supreme Court in case of Goetze ITA Nos. 745 to 747/Coch/2019 ITA Nos. 33 to 35, 272 to 275, 309 to 311/Coch/2020 Page 20 of 28 (India) Ltd. 284 ITR 323 (SC) wherein it was held that the AO cannot entertain any claim by an Assessee without such claim being made in the return of income or a revised return of income. On appeal by the Assessee CIT(A) upheld the action of the AO. 20. Aggrieved by the orders of the CIT(A), the Assessee has filed appeals before the Tribunal on the aforesaid issue for…

The ACIT, Kochi vs. The Federal Bank Ltd, Ernakulam

In the result, appeals of the Assessee and revenue for AY 2008-09 to 2010-

ITA 310/COCH/2020[2008-09]Status: DisposedITAT Cochin12 Dec 2022AY 2008-09

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

For Appellant: Shri Rajesekharan, CA and Shri K.Gopi, CAFor Respondent: Smt. J. M. Jamuna Devi, Sr. DR, Cochin
Section 147Section 14ASection 154

…round that such a claim was not made in the return filed u/s.139 of the Act by relying on the decision of the Hon’ble Supreme Court in case of Goetze ITA Nos. 745 to 747/Coch/2019 ITA Nos. 33 to 35, 272 to 275, 309 to 311/Coch/2020 Page 20 of 28 (India) Ltd. 284 ITR 323 (SC) wherein it was held that the AO cannot entertain any claim by an Assessee without such claim being made in the return of income or a revised return of income. On appeal by the Assessee CIT(A) upheld the action of the AO. 20. Aggrieved by the orders of the CIT(A), the Assessee has filed appeals before the Tribunal on the aforesaid issue for…

The ACIT, Kochi vs. M/S.Federal Bank Ltd, Kochi

In the result, appeals of the Assessee and revenue for AY 2008-09 to 2010-

ITA 309/COCH/2020[2012-13]Status: DisposedITAT Cochin12 Dec 2022AY 2012-13

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

For Appellant: Shri Rajesekharan, CA and Shri K.Gopi, CAFor Respondent: Smt. J. M. Jamuna Devi, Sr. DR, Cochin
Section 147Section 14ASection 154

…round that such a claim was not made in the return filed u/s.139 of the Act by relying on the decision of the Hon’ble Supreme Court in case of Goetze ITA Nos. 745 to 747/Coch/2019 ITA Nos. 33 to 35, 272 to 275, 309 to 311/Coch/2020 Page 20 of 28 (India) Ltd. 284 ITR 323 (SC) wherein it was held that the AO cannot entertain any claim by an Assessee without such claim being made in the return of income or a revised return of income. On appeal by the Assessee CIT(A) upheld the action of the AO. 20. Aggrieved by the orders of the CIT(A), the Assessee has filed appeals before the Tribunal on the aforesaid issue for…

The Federal Bank Ltd, Aluva vs. The ACIT, Kochi

In the result, appeals of the Assessee and revenue for AY 2008-09 to 2010-

ITA 275/COCH/2020[2014-15]Status: DisposedITAT Cochin12 Dec 2022AY 2014-15

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

For Appellant: Shri Rajesekharan, CA and Shri K.Gopi, CAFor Respondent: Smt. J. M. Jamuna Devi, Sr. DR, Cochin
Section 147Section 14ASection 154

…round that such a claim was not made in the return filed u/s.139 of the Act by relying on the decision of the Hon’ble Supreme Court in case of Goetze ITA Nos. 745 to 747/Coch/2019 ITA Nos. 33 to 35, 272 to 275, 309 to 311/Coch/2020 Page 20 of 28 (India) Ltd. 284 ITR 323 (SC) wherein it was held that the AO cannot entertain any claim by an Assessee without such claim being made in the return of income or a revised return of income. On appeal by the Assessee CIT(A) upheld the action of the AO. 20. Aggrieved by the orders of the CIT(A), the Assessee has filed appeals before the Tribunal on the aforesaid issue for…

The Federal Bank Ltd, Aluva vs. The ACIT, Kochi

In the result, appeals of the Assessee and revenue for AY 2008-09 to 2010-

ITA 274/COCH/2020[2013-14]Status: DisposedITAT Cochin12 Dec 2022AY 2013-14

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

For Appellant: Shri Rajesekharan, CA and Shri K.Gopi, CAFor Respondent: Smt. J. M. Jamuna Devi, Sr. DR, Cochin
Section 147Section 14ASection 154

…round that such a claim was not made in the return filed u/s.139 of the Act by relying on the decision of the Hon’ble Supreme Court in case of Goetze ITA Nos. 745 to 747/Coch/2019 ITA Nos. 33 to 35, 272 to 275, 309 to 311/Coch/2020 Page 20 of 28 (India) Ltd. 284 ITR 323 (SC) wherein it was held that the AO cannot entertain any claim by an Assessee without such claim being made in the return of income or a revised return of income. On appeal by the Assessee CIT(A) upheld the action of the AO. 20. Aggrieved by the orders of the CIT(A), the Assessee has filed appeals before the Tribunal on the aforesaid issue for…

The Federal Bank Ltd, Aluva vs. The ACIT, Kochi

In the result, appeals of the Assessee and revenue for AY 2008-09 to 2010-

ITA 273/COCH/2020[2012-13]Status: DisposedITAT Cochin12 Dec 2022AY 2012-13

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

For Appellant: Shri Rajesekharan, CA and Shri K.Gopi, CAFor Respondent: Smt. J. M. Jamuna Devi, Sr. DR, Cochin
Section 147Section 14ASection 154

…round that such a claim was not made in the return filed u/s.139 of the Act by relying on the decision of the Hon’ble Supreme Court in case of Goetze ITA Nos. 745 to 747/Coch/2019 ITA Nos. 33 to 35, 272 to 275, 309 to 311/Coch/2020 Page 20 of 28 (India) Ltd. 284 ITR 323 (SC) wherein it was held that the AO cannot entertain any claim by an Assessee without such claim being made in the return of income or a revised return of income. On appeal by the Assessee CIT(A) upheld the action of the AO. 20. Aggrieved by the orders of the CIT(A), the Assessee has filed appeals before the Tribunal on the aforesaid issue for…

The Federal Bank Ltd, Aluva vs. The ACIT, Kochi

In the result, appeals of the Assessee and revenue for AY 2008-09 to 2010-

ITA 272/COCH/2020[2011-12]Status: DisposedITAT Cochin12 Dec 2022AY 2011-12

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

For Appellant: Shri Rajesekharan, CA and Shri K.Gopi, CAFor Respondent: Smt. J. M. Jamuna Devi, Sr. DR, Cochin
Section 147Section 14ASection 154

…round that such a claim was not made in the return filed u/s.139 of the Act by relying on the decision of the Hon’ble Supreme Court in case of Goetze ITA Nos. 745 to 747/Coch/2019 ITA Nos. 33 to 35, 272 to 275, 309 to 311/Coch/2020 Page 20 of 28 (India) Ltd. 284 ITR 323 (SC) wherein it was held that the AO cannot entertain any claim by an Assessee without such claim being made in the return of income or a revised return of income. On appeal by the Assessee CIT(A) upheld the action of the AO. 20. Aggrieved by the orders of the CIT(A), the Assessee has filed appeals before the Tribunal on the aforesaid issue for…

The Federal Bank Ltd, Aluva vs. The ACIT, Kochi

In the result, appeals of the Assessee and revenue for AY 2008-09 to 2010-

ITA 747/COCH/2019[2010-11]Status: DisposedITAT Cochin12 Dec 2022AY 2010-11

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

For Appellant: Shri Rajesekharan, CA and Shri K.Gopi, CAFor Respondent: Smt. J. M. Jamuna Devi, Sr. DR, Cochin
Section 147Section 14ASection 154

…round that such a claim was not made in the return filed u/s.139 of the Act by relying on the decision of the Hon’ble Supreme Court in case of Goetze ITA Nos. 745 to 747/Coch/2019 ITA Nos. 33 to 35, 272 to 275, 309 to 311/Coch/2020 Page 20 of 28 (India) Ltd. 284 ITR 323 (SC) wherein it was held that the AO cannot entertain any claim by an Assessee without such claim being made in the return of income or a revised return of income. On appeal by the Assessee CIT(A) upheld the action of the AO. 20. Aggrieved by the orders of the CIT(A), the Assessee has filed appeals before the Tribunal on the aforesaid issue for…

The Federal Bank Ltd, Aluva vs. The ACIT, Kochi

In the result, appeals of the Assessee and revenue for AY 2008-09 to 2010-

ITA 746/COCH/2019[2009-10]Status: DisposedITAT Cochin12 Dec 2022AY 2009-10

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

For Appellant: Shri Rajesekharan, CA and Shri K.Gopi, CAFor Respondent: Smt. J. M. Jamuna Devi, Sr. DR, Cochin
Section 147Section 14ASection 154

…round that such a claim was not made in the return filed u/s.139 of the Act by relying on the decision of the Hon’ble Supreme Court in case of Goetze ITA Nos. 745 to 747/Coch/2019 ITA Nos. 33 to 35, 272 to 275, 309 to 311/Coch/2020 Page 20 of 28 (India) Ltd. 284 ITR 323 (SC) wherein it was held that the AO cannot entertain any claim by an Assessee without such claim being made in the return of income or a revised return of income. On appeal by the Assessee CIT(A) upheld the action of the AO. 20. Aggrieved by the orders of the CIT(A), the Assessee has filed appeals before the Tribunal on the aforesaid issue for…

The Federal Bank Ltd, Aluva vs. The ACIT, Kochi

In the result, appeals of the Assessee and revenue for AY 2008-09 to 2010-

ITA 745/COCH/2019[2008-09]Status: DisposedITAT Cochin12 Dec 2022AY 2008-09

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

For Appellant: Shri Rajesekharan, CA and Shri K.Gopi, CAFor Respondent: Smt. J. M. Jamuna Devi, Sr. DR, Cochin
Section 147Section 14ASection 154

…round that such a claim was not made in the return filed u/s.139 of the Act by relying on the decision of the Hon’ble Supreme Court in case of Goetze ITA Nos. 745 to 747/Coch/2019 ITA Nos. 33 to 35, 272 to 275, 309 to 311/Coch/2020 Page 20 of 28 (India) Ltd. 284 ITR 323 (SC) wherein it was held that the AO cannot entertain any claim by an Assessee without such claim being made in the return of income or a revised return of income. On appeal by the Assessee CIT(A) upheld the action of the AO. 20. Aggrieved by the orders of the CIT(A), the Assessee has filed appeals before the Tribunal on the aforesaid issue for…

Deputy Commissioner of Income Tax, Circle-1(1), Hubballi vs. M/S. Karnataka Vikas Grameen Bank Limited, Dharwad

In the result, the appeal of assessee is partly allowed and the appeal of the revenue is dismissed

ITA 720/BANG/2020[2016-17]Status: DisposedITAT Bangalore05 Dec 2022AY 2016-17

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2016-17

For Appellant: Shri S Ananthan, C.AFor Respondent: Ms. Susan D George, CIT (DR)
Section 143Section 234BSection 250Section 36

…itr 323 (SC)." ITA Nos.611 & 720/Bang/2020 Page 25 of 27 23. The ld.DR submitted that the CIT(A) has accepted the claim of the assessee without revising return of income filed by him ignoring judgment in the case of Goetze (India) Ltd., Vs. CIT reported in 284 ITR 323 (SC), therefore the CIT(A) is not justified in giving relief to the assessee, hence the order of the AO should be restored. 24. The ld.AR relied on the order of the CIT(A). 25. After going through the record and arguments put forth by the before us, the revenue has challenged that the CIT(A) cannot accept the claim of the assessee. However, the…

Jaigopal Garodia Vivekananda Vidyalaya Trust, Chennai vs. DDIT (Exemptions) III, Chennai

In the result, appeals filed by the assessee for the AYs 2010-11 to

ITA 1353/CHNY/2019[2013-14]Status: DisposedITAT Chennai02 Dec 2022AY 2013-14

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.1350-1353/Chny/2019 िनधा"रण वष" /Assessment Years: 2010-11 To 2013-14 M/S.Jaigopal Garodia Vivekananda- V. The Dy. Director Of Income- Vidyalaya Trust, Tax (Exemptions)-Iii, U-6, Seventh Street, Anna Nagar, Chennai. Chennai-600 040. [Pan: Aaatj 0208 R] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.S.Sridhar, Adv. &For Respondent: Mr.P.Sajit Kumar, JCIT
Section 1Section 11(2)Section 11(6)

…rn, but there is no prohibition for the appellate authorities to admit fresh claim made by assessee to decide the issue and this principle is supported by the decision of the Hon’ble Supreme Court in the case of Goetze (India) Ltd. v. CIT reported in [2006] 284 ITR 323 (SC). Therefore, to this extent, we are ITA Nos.1350-1353/Chny/2019 :: 9 :: not in agreement with the reasoning given by the AO to deny depreciation claimed for earlier assessment years. 10. Be that as it may, but facts remain that the assessee has claimed depreciation pertains to AYs 2001-02 to 2009-10 in one go for the AY 2011- 12. Assumin…

Jaigopal Garodia Vivekananda Vidyalaya Trust, Chennai vs. DDIT (Exemptions) III, Chennai

In the result, appeals filed by the assessee for the AYs 2010-11 to

ITA 1352/CHNY/2019[2012-13]Status: DisposedITAT Chennai02 Dec 2022AY 2012-13

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.1350-1353/Chny/2019 िनधा"रण वष" /Assessment Years: 2010-11 To 2013-14 M/S.Jaigopal Garodia Vivekananda- V. The Dy. Director Of Income- Vidyalaya Trust, Tax (Exemptions)-Iii, U-6, Seventh Street, Anna Nagar, Chennai. Chennai-600 040. [Pan: Aaatj 0208 R] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.S.Sridhar, Adv. &For Respondent: Mr.P.Sajit Kumar, JCIT
Section 1Section 11(2)Section 11(6)

…rn, but there is no prohibition for the appellate authorities to admit fresh claim made by assessee to decide the issue and this principle is supported by the decision of the Hon’ble Supreme Court in the case of Goetze (India) Ltd. v. CIT reported in [2006] 284 ITR 323 (SC). Therefore, to this extent, we are ITA Nos.1350-1353/Chny/2019 :: 9 :: not in agreement with the reasoning given by the AO to deny depreciation claimed for earlier assessment years. 10. Be that as it may, but facts remain that the assessee has claimed depreciation pertains to AYs 2001-02 to 2009-10 in one go for the AY 2011- 12. Assumin…